The tariff classification of veneered flooring panels from China

N267083 August 5, 2015 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4412.99.5105 Mr. Robert D. Stang Husch Blackwell LLC 750 17th Street, NW Suite 900 Washington, DC 20006 RE: The tariff classification of veneered flooring panels from China Dear Mr. Strang: In your letter dated July 27, 2015, you requested a tariff classification ruling on behalf of your client, Jiangsu Keri Woods Co., Ltd. The ruling was requested on veneered flooring panels. Two representative samples, identified as “Keri-A” and “Keri-B”, were submitted for our review. The samples will be retained for future reference. The sample labeled “Keri-A” is a wood flooring panel measuring approximately 122mm (w) x 10mm thick. The panel is constructed of a 1mm-thick birch wood veneer laminated to a 9mm-thick base of high density fiberboard (HDF). The edges of the panel are tongued and grooved. The flooring panels will be imported in lengths of 400mm to 1200mm. The sample labeled “Keri-B” is a wood flooring panel measuring approximately 124mm (w) x 9mm thick. The panel is constructed of a 1mm-thick Chinese oak wood veneer laminated to a 8mm-thick base of wood plastic composite (WPC). The edges of the panel are tongued and grooved. The flooring panels will be imported in lengths of 400mm to 1200mm. The panels meet the definition of a “veneered panel” as set forth in the Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS) for heading 4412: “Veneered panels…are panels consisting of a thin veneer of wood affixed to a base, usually of inferior wood, by gluing under pressure.” Therefore, in accordance with General Rule of Interpretation 1, the products will be classified in heading 4412, which specifically provides for veneered panels. The applicable subheading for the veneered flooring panels will be 4412.99.5105, HTSUS, which provides for Plywood, veneered panels and similar laminated wood: Other (than plywood consisting solely of sheets of wood under 6 mm in thickness): Other (than blockboard, laminboard and battenboard): With at least one outer ply of nonconiferous wood: Other (than with at least one layer of particle board): Other (than plywood). The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. The wood flooring in question, which is tongued and grooved with an interlocking profile, may be subject to an ITC exclusion order dealing with certain laminated floor panels (ITC Investigation No. 337-TA-545). The determination of whether your flooring panels are subject to the ITC Exclusion Order will be made independently of the tariff classification ruling. For further information on admissibility please contact your local Customs office prior to importation of the goods. If you require a written ruling on whether the exclusion order applies to your flooring panels, you should submit a ruling request with a sample of the flooring panels to the following office: U.S. Customs and Border Protection, IPR & Restricted Merchandise Branch, Regulations and Rulings, 799 9th Street N.W. – 7th Floor, Washington, DC 20229-1177. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Laurel Duvall at laurel.duvall@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division